HARPRET SAMBI Vs. C.C.E.

JUDGEMENT

(1.) THE Appellant filed this appeal against the order passed by the Commissioner of Customs whereby the value in respect of the car imported by the Appellant was enhanced and the car was confiscated on the ground of misdeclaration of value and country of manufacture. An option to redeem the same on payment of redemption fine of Rs. 4 lakhs has been given and penalty of Rs. 2.50 lakhs was imposed under Section 112 (a) of the Customs Act, 1962.

(2.) THE facts brief of the case are that the Appellant made import of car and declared the same in the bill of entry a brand new Lexus Hybrid, LS 600 HL Rt Hand drive car and the country of origin Japan was mentioned. The Appellant declared the value of the car as GBP 47,100 CIF (Rs. 40,24,506.60). The declared value of car was not accepted by the Revenue. As per website of the manufacturer at www.lexus.co.uk that the basic price of the car was mentioned as GBP 70451.60 which comes to GBP 85334.5 after adding freight, insurance and landing charges which is equivalent to Rs. 61,99,244/ - and there was another import of car from the United Kingdom and value declared was higher than the value declared by the Appellant. As per import policy, the car is to be imported from the country of manufacture and in the present case, the country of manufacture was Japan and the car imported from United Kingdom.

(3.) THE contention of the Revenue is that on records the country of manufacture is Japan as per certificate produced by the Appellant. It is also on record that the car was originally manufactured in Japan and some enhancement was done in Belgium and thereafter the car was sold In U.K. from where the Appellant purchased the car and paid the amount for consideration in British Ponds. Therefore, the car was purchased from U.K. and thereafter imported into India in violation of import policy as the same is not imported from country of manufacture. In respect of the value, the contention is that Appellant relied upon bill of entry 150768 dt. 8.7.08. The value declared in that bill of entry is not accepted by the customs authorities and demand of differential duty was made in respect of import relied upon by the Appellant. The value is enhanced on the basis of another import of car of same model from U.K.